§ 3769.10 — Enforcement of chapter - taxes, fees

Ohio § 3769.10

• Jurisdiction: Ohio
• Title 37: Health-Safety-Morals
• Ch. 3769: Horse Racing

Text

The state racing commission and the tax commissioner shall enforce this chapter and may incur such expenses as are necessary; provided, that the power of the tax commissioner shall extend only to enforcement and administration of the taxes levied by sections3769.08,3769.087,3769.26, and3769.28of the Revised Code as provided in those sections and in sections3769.088,3769.101,3769.102,3769.103,5703.05,5703.17to5703.37,5703.39,5703.41, and5703.45of the Revised Code. The commissioner may adopt, in accordance with section5703.14of the Revised Code, such rules as the commissioner considers necessary to administer sections3769.08,3769.087,3769.088,3769.101,3769.102,3769.103,3769.26, and3769.28of the Revised Code.

Except as otherwise provided in section3769.03of the Revised Code, all taxes, fees, and moneys due the state under sections3769.01to3769.071and3769.09to3769.14of the Revised Code shall be paid to, and receipted for by, the secretary of the state racing commission, and shall be paid by the secretary weekly into the state treasury to the credit of the general revenue fund. All taxes due the state under sections3769.08,3769.087, and3769.26of the Revised Code shall be paid to, and receipted for by, the tax commissioner, and shall be paid by the commissioner monthly into the proper funds.

All vouchers of the commission shall be approved by the commission chairperson or secretary, or both, as authorized by the commission.

Legislative History

Effective: October 1, 2013 | Latest Legislation: House Bill 59 - 130th General Assembly